HomeMy WebLinkAboutThe Huron Expositor, 1972-11-30, Page 26Maillop fire ;agent
Selwyn Baker paSes
EXPOSATO SEAFORTH, ONT,, NOV, 3 0 1972
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Mr. and Mrs. IraCampbell of Belgrave will celebrate their 75th wedding anniversary on Friday,
December 1st. Married in 1897 at Thdssalon, Northern Ontario, in 1923 they moved to Lucknow
where they lived until 1959 when they moved again to Belgrave. They recall that their wedding
day in 189'7 was bright and sunny with lots of snow. When asked what she thought of marriage
after 75 years, Mrs. Campbell replied "It's not all aanshine but things work themselves out".
Among the many congratulations received was a message from Prime Minister Trudeau.
(Staff Photo)
Coup14 w'd 75 years
Name; :liiiton
director to
task force
Bruce Heath, Director of Hull!
on County Children's Aid Society
has been appointed to a Select
Committee of the Ontario As-
sociation of Children'S Aid So-
cieties to prepare a major pre-
sentation
iI-
to, the Task Force of
the provincial Ministry of Con
triunity and Social Services.
The Ontario Task Force
chaired by H. R. Hanson is to
enquire into ail matters per-
taining to the management of the
Ministry of Community and soc-
ial and related matters with in
Ontario, including; objectives ancIL
goals; programs and their mod d'
of delivery,; utilization of human
resources; organizational design
and administrative procedures;
relationships with other minis-
tries, governments, organiza-
tions and communities.
The Task Force has beer*
empowered to make such re-
commendations that will enhance
the efficiency and effectiveness
of the Ministry in attaining ob-
jectives and assist in the de-
velopment of Community and
Social Services for the people
of Ontario.Th
The
• Association Select Com-
mittee, composed of the CAS
DireCtors of Toronto, Hamilton,
Halton, Simcoe and Huron Count-
ies. H. H. Dymond, Executive
Director of the Ontario Associa-
tion, and chaired by Mrs. L. M.
Ball, a part president of the Ont-,
ario Association, will examine
the role of the Children's Aid
Society and its relationship with
the Ministry in provision of ser-
vices to families and children.
The Committee will also examine
matters related to possible ab-
sorbing of CAS services into*
provincial or municipal govern-
ment structure, the composition
of CAS Boards of ,Directors,
capital and operation funding,
desirable changes in legislation,
co-ordination of helping ser-
vices, and the important role of
volunteers in present and futurep
operations.
Locally, Mr. Heath is the
1972-73 Chairman of the Huron
County Social Services Co-or-
dinating Committee, a Director
of the Goderich Rotary Club, •
the Advisory Board of St. Peter's
Church, Goderich, and the Ad-
visory Board of the Social Serb
vices division of Conestoga Col-
lege.
Every week more and more
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gtetgtag,
SEAFORTH
A widely known and highly
respeeted Brusseli business-
man, Selwyn Baker, died sud-
denly early Monday morning in
Seaforth Community Hospital.He
was 72.
While he had been in hospital
earlier this year for several
weeks, he appeared to have re-
covered and was able to resume
his normal duties.
Born in Grey Township a son
of the late Mr. and Mrs. John
Baker of Grey, he farmed in
that township until his retirement
to Brussels 16 years ago.
-." He carried on an insurance
business in Brussels and was an
agent for McKillop Mutual Fire
Insurance Company of Seaforth.
He was a tie asurer and dis-
trict chaplain of St.John's Lodge,
9.M. AF and AM, Brussels, a
member of the Scottish Rite,
Guelph; the Rose Croix, Guelph,
Moore Consistory, Hamilton, The
Mocha Temple, London, the Blue
Water Shrine Club, Goderich, a
charter member of the Brussels
Lions Club, an elder of Brussels
United Church, and a 50-year
member of the IOOF, Monkton.
Surviving are his wife, the
former Hazel Ronnenberg; one
daughter, Mrs. William (Marie)
Turnbull, Brussels; one sister,
Mrs. John (Frances)Speiran ,of
New York; three grandchildren
and five great-grandchildren.
SELWYN BAKER
He was predeceased by four
brothers, Percy of Granton,
Wilbur , of Preston, Garfield
and Chester, of Grey Township,
and one sister, Mrs. Luke (Irene)
Speiran, of Grey Township.
The body was at the M. L.
Watts funeral home, Brussels,
until Wednesday when a funeral
service was held at 2 p.m. A
Masonic service was held at
the funeral home the preceding
evening.' Burial followed in Brus-
sels cemetery.
Mr. and Mrs. Ira Campbell
will quietly celebrate their 75th
wedding anniversary at their
home in Belgrave on Friday,
December 1st. Both are en-
joying fairly -good health and
both are in their 95th year. They
have lived in the village since
building a new home there in
1958.
Mr. and Mrs. Campbell are
natives of the area although they
spent many years in the Thessa-
lon district.
Mr. Campbell is the eldest
son of the late James Campbell
and Sarah Wilson and the only
surviving member of a family
of four. His family farmed at
Belfast, near Lucknow, where
he was born on the farm now
owned by Dynes Campbell.
When he was a boy about 12
years of age the family took
up land in the Thessalon dis-
trict. The move was made be-
fore the railway was built.
Mrs. Campbell is the former
Gertude Garniss, daughter of the
BY J. J. Hagarty
Ontario Ministry of
Agriculture & Food,Stratford.
- What's wrong with my farm-
ing system? A farmer,with this
question in mind, looking at his
assets from the advantage of
1,000 feet up, might spot some
obvious problems. The layout of
buildings could be improved. The
need' ,for drainage may be
apparent.. The barnyardmightbe
close and sloping -towards a
stream. What, may not be obvious
is his lack of any plan to transfer
these assets to his family. And
this may be the one "bug" in the
system that will keep him from
reaching his goal. Tax manage-
late John Garuiss and Annie
Coultes. She was born in Blue-
vale where her father was a
carpenter. Within about two
years of the time the Campbell's
moved to Thessalon, the Garniss
family settled there where Mr.
Gamiss continued in the care
gentry trade. Mrs. Campbell is
also the last surviving, member
of her family in which there were
six children.
They were married December
1st, 1897 by Rev. W. R. Sealy
of the Methodist Church. They
were nineteen at the time.
Gardening has always been
a hobby and they are especially
interested in flowers.
Mr. Campbell worked for
many years in the woods of Nor-
thern Ontario. He-was foreman
for a lumber company for some
time - and later was woods
manager for the Spruce Falls
Paper Company at Kapuskasing
for over 20 years. In the mean-
time they had purchased a farm
near Lucknow for their sons
ment will become a regular
concern for more and more farm
families. They will want to
reduce and defer income tax,
succession duties and tax on
capital gains.
• ESTATE TRANSFERS
Estate transfers must focus
on the advisability of selling,
gifting or bequesting various
types of assets today. In light
of the capital gains tax and the
provincial gift taxes and succes-
sion duties, should you sell, gift
or bequest a particular farm
asset? Generally:
* A gifting program should be
considered first. The most
important items to gift are
non-depreciable assets such
as land. (E.G. sell far,m and
gift in lots of $2,000.through
a demand note) -
* What you want to bequest
should be considered with
reference to your gifting
.—r
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POOTNOIS TO A Miff CHRISTMAS
and a home in Lucknow for
themselves. Mr. Campbell con.
tinued to work in the north, mak-
ing periodic trips to see his
family by plane, and even after
retirement was called in on ad-
visory capacity to the Long-Lac
Development of the Kimberley-
Clark Enterprises.
Mr. Campbell can recall the
conditions when he first started
working in lumber camps. The
men were up at 4 a.m. to get
the horses harnessed and get
out to work. The bunks were
only wood boxes with a few spruce
boughs for mattresses and they
"threw you a couple of blankets".
Mr. and Mrs. Campbell had
your children. Their daughter,
Mrs. Edwin (Ivy) Ansley of Thes-
salon was with them for their
anniversary. Their three sons
. are deceased; Roy died in in-
fancy, Glen of Belfast, Luck-
now died in 1965, and Floyd of
R.R.4, Brussels died in 1968.
They have 18 grandchildren and
40 great-grandchildren.
program. The most impor-
tant items to beqUest are de-
preciable assets (e.g. ma-
chinery), income-producing
items (e.g. inventory) and
(possibly) basic herd ani-
mals.
* Anything can be sold. The
priority items, however, are
probably rapidly appreciat-
_ing assets which will even-
tually be subject to a very
large capital gains tax.
(1)Machinery - Bequesting may
be the least expensive way
to transfer machinery. (a)
the deemed proceeds are esti-
mated to be half-way between
the undepreciated capital
cost and fair market value.
(not simply the fair market
value) (b) it is profitable
(from the recipients point
of view). to defer using the
diminishing balance deprec-
iation method.
(2)Land - The Ontario Succes-
ROLLOVERS
A rollover is said to arise
when capital gain or loss is
def ered for income tax pur-
poses. In this way, an attempt
is made to leave the parties its
the same capital position they
were in prior to the transfer.
"Rollovers" can occur where:
(a) a capital property is trans-
ferred to a corpofation
(b) a capital property 18 trans-
ferred to a partnership
(c) a capital property is tranSfi
ferred from an individual to
his (her) spouse.
Capital property includes all
tYpes of property; i.e. land,
buildings, machinery and quota.
Anyone considering transfer of
assets should clarify goals
-rgby doing some initial plannings
They should contact a chartered
accountant sand a lawyer before
making a decision on use of the
rollover provisions.
•
sion Duty has a tax-free
base of $100,000.($500,000
if passed to spouse). By
leaving estates under
$500,000. to a spouse, both
succession duties and capital
• gains tax are deferred.
When a person gives or willl
assets to a spouse, that spouse
is considered to have acquired
the asset at a value equal to the
original adjusted cost base of the
asset. e.g. a farmer who pays
$200. for an acre of land in 1972.
In 1982 when the land is wort*
$400. his wife receives it in
the will. National Revenue will
consider that the value to the
wife is $200. (not $400.)i so
there will be no gains tax paid
at that time. When the wife dis-
poses of the land, a capital gains
tax unavoidably arises.
Somebody
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Huron
Expositor
Classified
Want Ads.
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Discusses transfer of buildings, land